Businesses will be subject to spot checks: what has changed at the tax office
16 June 08:05
The State Tax Service of Ukraine has changed its approach to business oversight: the focus is now on the quality of audits and risk-based analysis rather than on the number of audits. This allows the service to focus on companies and entrepreneurs whose activities show signs of tax evasion risks. This was reported by the State Tax Service’s press office, according to "Komersant Ukrainian"
According to the State Tax Service, since the moratorium was introduced in July 2025, the number of unscheduled and actual business audits has already been reduced by a third. The service emphasizes that this trend continues.
Why the tax service has reduced audits
The State Tax Service explains that oversight is gradually shifting from mass audits and numerous requests to analytics, preventive measures, and partnership-based cooperation with taxpayers.
This approach is intended to reduce the burden on law-abiding businesses while simultaneously improving the efficiency of tax administration.
Deputy Head of the State Tax Service Teodozia Chernetska noted that the new control model allows for a focus specifically on high-risk taxpayers, rather than placing additional pressure on those who operate transparently.
“Control is gradually shifting from mass audits and numerous requests to analytics, preventive work, and partnership with taxpayers. This contributes both to improving the efficiency of tax administration and to reducing the burden on conscientious businesses,” Chernetska noted.
Who is included in the audit plan
The audit schedule now includes only those taxpayers identified as posing high tax risks. Such risks are determined based on the analysis of data from the State Tax Service’s information systems.
This means that businesses that operate transparently, file reports, and pay taxes are less likely to come under scrutiny by regulatory authorities.
Instead, the tax authority’s attention is focused on businesses whose activities may show signs of tax evasion, the use of schemes, or risky transactions.
What Has Changed Since the Moratorium
Since the moratorium was introduced in July 2025, the State Tax Service has already managed to reduce the number of unscheduled and actual audits by one-third.
The service emphasizes that this is not about completely abandoning oversight, but about changing its approach. The tax authority aims to audit not everyone indiscriminately, but specifically those taxpayers who present justified risks.
This approach should help reduce the administrative burden on businesses while more effectively combating unfair competition.
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What role does E-audit play
The e-audit system plays a distinct role in the transformation of tax control. It enhances digital analytics and allows for the identification of risky transactions without undue interference in business operations.
Thanks to digital tools, the tax authority can analyze large data sets more quickly, identify atypical transactions, compare taxpayer metrics within industries, and identify potential risk areas.
For businesses, this means that transparent operations and accurate reporting become even more important, as data from information systems form the basis for risk assessment.
The tax authority is focusing on analytics
The State Tax Service’s new approach posits that the key control tool is not the number of inspections, but the quality of analysis.
The tax authority is increasingly using a risk-based model, which allows it to:
- reduce the number of audits for compliant businesses;
- detect risky transactions more quickly;
- focus resources on taxpayers with high tax risks;
- reduce the number of unnecessary requests;
- improve the efficiency of tax administration.
What this means for entrepreneurs
For entrepreneurs, the new control model could mean less unwarranted interference in their operations, provided the business operates transparently and fulfills its tax obligations.
At the same time, companies should pay closer attention to the quality of their accounting, reporting, source documents, and tax compliance. It is precisely this data that can influence the assessment of a taxpayer’s risk level.
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